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Economic Influences On The Development Of Accounting In Firms
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Book Synopsis Economic Influences on the Development of Accounting in Firms by : George J. Staubus
Download or read book Economic Influences on the Development of Accounting in Firms written by George J. Staubus and published by Routledge. This book was released on 2021-12-29 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: A view of accounting as a practical activity – a service function whose value depends on its adaptation to the environment in which it serves – is a good place to start this book, originally published in 1996. While arts such as music and drama can be said to serve human needs, their development presumably cannot be explained primarily by reference to the economic features of their environments. By contrast, an economic service function such as accounting develops in response to economic features of its environment. The objective of this book is to stimulate interest in explaining the development of specific features of accounting as we know it in the firms that are so important to the economies of Western industrialized countries by reference to the economic features of those firms. The emphasis in this work is on the influence of economic features of the firm in the development of accounting.
Book Synopsis Economic Influences on the Development of Accounting in Firms by : George J. Staubus
Download or read book Economic Influences on the Development of Accounting in Firms written by George J. Staubus and published by Garland Science. This book was released on 2021-12-12 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. This volume explores firm accounting and its development to measure and report the effects of economic events on a firm or business. The purpose of this text is to stimulate interest in explaining the development of specific features of accounting in the firms that are important to the economies of Western industrialised countries by reference to the economic features of those firms.
Book Synopsis Accounting is an Evolved Economic Institution by : Gregory B. Waymire
Download or read book Accounting is an Evolved Economic Institution written by Gregory B. Waymire and published by Now Publishers Inc. This book was released on 2008 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Book Synopsis Accounting and Business Economics by : Yuri Biondi
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Book Synopsis Introduction to Business by : Lawrence J. Gitman
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2024-09-16 with total page 1455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Book Synopsis The Theory of Economic Development by : Joseph A. Schumpeter
Download or read book The Theory of Economic Development written by Joseph A. Schumpeter and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schumpeter first reviews the basic economic concepts that describe the recurring economic processes of a commercially organized state in which private property, division of labor, and free competition prevail. These constitute what Schumpeter calls "the circular flow of economic life," such as consumption, factors and means of production, labor, value, prices, cost, exchange, money as a circulating medium, and exchange value of money. The principal focus of the book is advancing the idea that change (economic development) is the key to explaining the features of a modern economy. Schumpeter emphasizes that his work deals with economic dynamics or economic development, not with theories of equilibrium or "circular flow" of a static economy, which have formed the basis of traditional economics. Interest, profit, productive interest, and business fluctuations, capital, credit, and entrepreneurs can better be explained by reference to processes of development. A static economy would know no productive interest, which has its source in the profits that arise from the process of development (successful execution of new combinations). The principal changes in a dynamic economy are due to technical innovations in the production process. Schumpeter elaborates on the role of credit in economic development; credit expansion affects the distribution of income and capital formation. Bank credit detaches productive resources from their place in circular flow to new productive combinations and innovations. Capitalism inherently depends upon economic progress, development, innovation, and expansive activity, which would be suppressed by inflexible monetary policy. The essence of development consists in the introduction of innovations into the system of production. This period of incorporation or adsorption is a period of readjustment, which is the essence of depression. Both profits of booms and losses from depression are part of the process of development. There is a distinction between the processes of creating a new productive apparatus and the process of merely operating it once it is created. Development is effected by the entrepreneur, who guides the diversion of the factors of production into new combinations for better use; by recasting the productive process, including the introduction of new machinery, and producing products at less expense, the entrepreneur creates a surplus, which he claims as profit. The entrepreneur requires capital, which is found in the money market, and for which the entrepreneur pays interest. The entrepreneur creates a model for others to follow, and the appearance of numerous new entrepreneurs causes depressions as the system struggles to achieve a new equilibrium. The entrepreneurial profit then vanishes in the vortex of competition; the stage is set for new combinations. Risk is not part of the entrepreneurial function; risk falls on the provider of capital. (TNM).
Book Synopsis Recent Studies in Economics of Development, Business and Accounting by : Beta Yulianita Gitaharie
Download or read book Recent Studies in Economics of Development, Business and Accounting written by Beta Yulianita Gitaharie and published by Nova Science Publishers. This book was released on 2020-07-17 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forget to get exhausted while finding the most updated literature and research across the area of economics of development, business and accounting.Whether you aim to seek research ideas, learn from best practices, formulate evidence-based policies, "Recent Studies in Economics of Development, Business and Accounting" is your decent starting point.By showcasing evidence from Indonesia, the fastest-growing economies in the south-Asia region and beyond, this edited volume brings wide and deep insights on:· How supports from government (through policy and subsidy), academia (through community engagement programs), public (through cash waqf) play role in improving the sustainability of informal sectors including microfinance and fishery· How corporate governance structure, the structure of ownership, gender diversity and country law play a role in companies' CSR disclosures and earning management· How children's education, marriage, and other demographic indicator affect intergenerational income mobility to their parents· How the integration of business ethics into the undergraduate accounting curriculum, teaching methods and student interactions correlate with student ethical sensitivity· How companies' tax avoidance and audit quality influence their probability to participate in tax amnesty· How the host and home country's determinants influences return of capital market product· How business leaders and policymakers may generate practical implications from various studies on the volume
Book Synopsis Economics, Accounting and the True Nature of Capitalism by : Jacques Richard
Download or read book Economics, Accounting and the True Nature of Capitalism written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.
Book Synopsis Kautilya's Arthashastra by : Kau?alya
Download or read book Kautilya's Arthashastra written by Kau?alya and published by Jaico Publishing House. This book was released on 2009-01-01 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.
Book Synopsis Economics and Political Implications of International Financial Reporting Standards by : Uchenna, Efobi
Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi
Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Book Synopsis Influence of Socio-Economic Environment on the Development of Small and Medium-Sized Enterprises by : Anna Iwona Adamik
Download or read book Influence of Socio-Economic Environment on the Development of Small and Medium-Sized Enterprises written by Anna Iwona Adamik and published by Wydawnictwo Politechniki Łódzkiej, Łódź. This book was released on 2011 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Strategies for the Global Economic System for 2030 by : Elena G. Popkova
Download or read book Strategies for the Global Economic System for 2030 written by Elena G. Popkova and published by Walter de Gruyter GmbH & Co KG. This book was released on 2021-07-19 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Against the background of continuing crises in the world’s economy, the question of what future awaits it in the third decade of the 21st century has become urgent. According to the paradigm model of long waves, the next global economic crisis is expected to transpire somewhere around 2030. This book defines the basic conditions for the development of the modern global economy, analyzing future scenarios for its long-term development, and providing applied recommendations for the practical implementation of the optimal scenario. The book first explores the conceptual vision of the future and the priorities for the strategic development of the global economic system until 2030. It then formulates the requirements for entrepreneurship to achieve the priorities of the strategic development of the global economic system including long-term industry solutions for entrepreneurship and markets. Third, it outlines the guidelines for state regulation of the global economic system in the interest of achieving the priorities of its strategic development in the period up to 2030.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
